Five clubs have advanced to the second stage of the 2026/27 Women’s Futsal League following the conclusion of the initial group phase. Qurayat, Al Amerat, and Al Shabab qualified from Group One, while Masirah and Al Bashayer progressed from Group Two.

Group One consisted of five teams competing in a single round-robin format. Qurayat emerged as the group leader, accumulating 10 points with a goal tally of 34 scored and eight conceded. Al Amerat finished second, just one point behind Qurayat, and led the group in scoring with 49 goals while conceding nine. Al Shabab secured the third and final qualifying spot with five points, scoring 11 goals and conceding 16. Salalah came fourth with four points, scoring 17 goals and allowing 14, while Sohar ended last without earning any points, having scored seven goals but conceded 71.

Group Two featured four teams competing similarly. Masirah dominated the group, winning all three matches to amass nine points, registering 59 goals and conceding only three. Al Bashayer followed with six points, scoring 53 goals and also allowing three. Fanja finished third with three points, scoring nine goals and conceding 39, and Saham placed last with no points, scoring three goals and conceding 79.

The five qualifying clubs will now enter a single group stage conducted in a double round-robin format, playing each other twice, once at home and once away. Each team will play eight matches, with league points awarded as follows: three for a win, one for a draw, and none for a loss. The club with the highest point total at the end of this phase will be crowned league champion.

The four teams that did not qualify for the second stage will move into the Challenge Stage to determine their final rankings from sixth to ninth place. Salalah, the fourth-placed team from Group One, will face Fanja, third in Group Two, to decide sixth and seventh place. Meanwhile, Sohar (fifth in Group One) will compete against Saham (fourth in Group Two) for eighth and ninth positions. These classification matches will be decided by penalty shootouts if tied at the end of regulation time, without extra time periods.